Financial Accounting 1 (5cr)
Code
General information
- Enrollment
- 04.01.2021 - 10.01.2021
- Registration for the implementation has ended.
- Timing
- 11.01.2021 - 21.05.2021
- Implementation has ended.
- Number of ECTS credits allocated
- 5 cr
- Local portion
- 0 cr
- Virtual portion
- 5 cr
- Mode of delivery
- Online learning
- Unit
- School of Business
- Teaching languages
- Finnish
- Seats
- 0 - 37
- Degree programmes
- Bachelor's Degree Programme in Business Management
- Teachers
- Milla Welling
- Ari Karsikas
- Groups
-
ZJA21KHAvoin AMK, lita
-
HTL19IYLiiketalous
- Course
- HBL21520
Unfortunately, no reservations were found for the realization Financial Accounting 1 HBL21520-3002. It's possible that the reservations have not yet been published or that the realization is intended to be completed independently.
Evaluation scale
0-5
Objective
The student can independently take care of the bookkeeping of a company and can take legal provisions into consideration. Based on the financial statements which he/she has produced, the student can analyze the factors which have influenced the financial standing of the company. He/she can record special questions related to financing, accrual and profit distribution, as well as produce financial statements for an SME.
Content
The course contents cover the following topics: e.g. essential entries concerning financing and changes of capital, entries of value added taxation, financial accounts of small and medium-sized companies, bookkeeping act and decree and generally accepted bookkeeping principles.
Location and time
Opintojakson aikataulu on 11.1.2021 - 17.5.2020.
Opintojakso toteutetaan verkossa.
Materials
Tomperi, S. Käytännön kirjanpito. Edita 2019 ja Harjoituskirja.
Teaching methods
Opetus toteutetaan kokonaan verkossa Zoom-välitteisesti, sekä sähköistä oppimisalusta Moodlea käyttäen. Kaikki luennot tallennetaan, joten aikataulu on joustava.
Kurssin webinaarit maanantaisin, alkaen 11.1. klo 18.00 Zoom linkki webinaareille on aina sama: https://jamk.zoom.us/j/3100848876
Kurssin moodle-alusta löytyy osoitteesta: https://moodle.jamk.fi/course/view.php?id=1307
Kirjauduttuasi moodleen, kurssi pitäisi näkyä omissa kursseissasi.
Exam schedules
Loppukoe opintojakson päättyessä. Kaksi uusintakoetta Exam-studiossa tai verkossa.
Completion alternatives
Hyväksilukeminen (korvaaminen ja sisällyttäminen)
Muulla tavoin hankitun osaamisen tunnistaminen ja tunnustaminen
Opinnollistaminen
Tarkemmat ohjeet löytyvät tutkintosäännöstä ja opinto-oppaasta.
Student workload
Luennot 42 h
Harjoitustehtävät ja itsenäinen opiskelu 93 h
Assessment criteria, satisfactory (1)
0 (Fail): The course is failed if the student does not attain the minimum requirements of the course.
1 (Fair): The student can draw up bookkeeping and financial statements of a small or medium sized company almost without mistakes with a lot of assistance. He or she masters some parts of accounting acts and norms.
2 (Satisfactory): The student can draw up the bookkeeping and financial statements of a small or medium sized company almost without mistakes when tutored. He/she masters some of the main parts of accounting acts and norms.
Assessment criteria, good (3)
3 (Good): The student can draw up the bookkeeping and financial statements of a small or medium sized company almost without mistakes but needs tutoring. He/she masters the essential parts of accounting acts and norms.
4 (Very Good): The student can independently, responsibly and almost without mistakes draw up the bookkeeping and financial statements of a small or medium sized company. He/she masters the essential parts of accounting acts and norms.
Assessment criteria, excellent (5)
5 (Excellent): The student can independently and responsibly draw up the bookkeeping and financial statements of a small or medium sized company. He/she masters the accounting acts and norms.
Qualifications
Principles of bookkeeping, financial statement and taxation.
Further information
Avoin amk 3